BH 200 - Financial Accounting

(3.00 cr.)

Corequisite: BH 199 . Restricted to sophomore, junior, or senior Sellinger scholars. Focuses on introducing financial accounting which provides information for decision makers outside the entity primarily by means of general-purpose financial statements. Students acquire a basic knowledge of the language of business. Topics include the application of accounting theory and generally accepted accounting principles to business transactions encountered by corporations during the accounting cycle. Sellinger scholars are expected to undertake additional reading and prepare research in consultation with the instructor. Fulfills AC 201 course requirement. (Fall only)